scholarly journals The Assessment Of Financial Management As A Tools For Control Public Sector

2021 ◽  
Vol 3 (06) ◽  
pp. 26-31
Author(s):  
Umar Mohammed Ali ◽  
Keyword(s):  
Public Sector ◽  
Financial Management ◽  
Research Work ◽  
Financial Resources ◽  
Financial Control ◽  
Personal Interview ◽  
Related Literature ◽  
Ministry Of Finance ◽  
Management Staff

This study was carried out with a view of assessment of financial management as a tool for control in public sector. With special reference to ministry of finance, Borno State and to suggest on how to alleviate them. These included: (1) lack of good records keeping. (2) Mismanagement of funds and, (3) centralization of meaning financial resources in the execution of the ministry among other things: the reviewed was the review of related literature. The related was management, public sector, financial control, characteristics of financial control result in key areas, objective of financial control, and import of financial control and financial management. Following importance description of method of data collection, one hundred (100) management staff were issued to them. Some expected validity of the instrument use for the research work were personal interview. Similarly, the presentation of the various information received from the respondents were been tabulated and shown. There are various discussions in the outcome of the summary, conclusion and observed recommendations based on the outcome of the research work to the case study and of course, the acknowledgment of the various past writers used.

Examining Financial Controls Practices Among Religious Non-Profit Organisations: A Case Study of Malaysia

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Rozaidy Mahadi ◽  
Noor Kaziemah Sariman ◽  
Andy Lee Chen Hiung
Keyword(s):  
Financial Management ◽  
Management Practices ◽  
Financial Control ◽  
Non Profit ◽  
Control Framework ◽  
Financial Governance ◽  
Financial Scandals ◽  
Government Organisation ◽  
Financial Misconduct

There have been many financial scandals associated with religious-based non-profit organisations (RNPOs), their involvement in unethical and wrongdoing has pressured non-profit organisations, especially religious-based NPOs (RNPOs) to start adopting highly transparent and accountable financial management practices. Despite many efforts to improve the RNPOs’ service quality, their integrity has been tinted with many scandalous incidents of funds embezzlement and corruption. Poor financial accountability and lack of legal requirements are argued to be the underpinning reasons for such financial atrocities occurring. With the absence of sound financial governance and comprehensive financial regulations, it has been impaired the government’s ability to detect, prevent and correct RNPOs’ financial misconduct. To prevent financial misconduct from repeatedly occurring, having cogent financial control practices will ensure the RNPOs upholding their accountability duties to the clients they have served. Therefore, the objective of this paper is to examine Malaysian RNPOs financial controls practices. In doing so, various religious-based NGOs’ (i.e. Islam, Buddha, and Christian) representatives were interviewed, analysed, and appraised with Simon’s (1994) control framework. The findings indicate that the RNPOs financial control practices are mediated by the virtue of the religions that they have adopted, the RNPOs’ affiliation (i.e. local-based, foreign-based, and/or semi-government organisation), and the level of sponsorships and grants they have received.

scholarly journals Evaluation of the Influence of E-marketing on Patronage Behaviour and Its Attendant Challenges: A Case Study of Selected Hotels in Ado–Ekiti, Ekiti State, Nigeria

2020 ◽  
pp. 72-79
Author(s):  
S. J. Arohunsoro ◽  
O. O. Ojo ◽  
A. A. Shittu
Keyword(s):  
Online Advertising ◽  
Research Work ◽  
Sampling Technique ◽  
Payment Method ◽  
Purposive Sampling ◽  
Management Staff ◽  
Descriptive Survey ◽  
Descriptive Method ◽  
Structured Questionnaire

This paper evaluated the influence of E-marketing on patronage behaviour and its attendant challenges in some selected hotels. This study employed a descriptive survey research design. This research work employed the use of structured questionnaire that is closed ended. A total of 22 copies of questionnaire were administered in the research work to elicit information from the respondent. Purposive sampling was used to select 11 three star hotels in the study area. 2 Management staff was selected using purposive sampling technique from each of the 11 selected 3 star hotels in the study area. The data collected were analysed through the use of descriptive method of data analysis such as tables, percentage and charts. The study revealed that E-marketing saves time and increases patronage level, E-marketing enhances patronage increase, quality website improves customer patronage and online advertising improves patronage level. However, it was also revealed that some of the challenges facing E-marketing includes no centrally acceptable payment method, Unstructured Presentation of Information, E-Marketing advertisements are poor, E-Marketing internet domain are weak as well as poor sensitization frustrates E-marketing. The study concluded that E-marketing is an important strategy to capture patrons who are use to online booking system and enhancement of convenient booking for online patrons who are relatively far from the locations of the hotels. However, the study recommended that the use of E-Marketing among establishments especially in hotels should be encouraged in order to capture people from far locations who need reservations at their own convenient time.

scholarly journals Improving  Internal  Audit  in  the  Public  Sector

2019 ◽  
Vol 6 (2) ◽  
pp. 95-100
Author(s):  
D. R. Giniyatullina
Keyword(s):  
Public Sector ◽  
Russian Federation ◽  
Internal Control ◽  
Financial Management ◽  
Structural Changes ◽  
Internal Audit ◽  
Financial Control ◽  
Practical Implementation ◽  
The Russian Federation

The transition to a digital economy, as well as structural changes generated in connection with this and a set of theoretical, methodological and practical issues related to the development of organizational and methodological support of subjects of internal financial auditing in public sector organizations, are relevant and most interesting for scientific study. The last decade has undergone a fundamental change in the organization of internal financial audits, associated with the implementation of international norms and standards in the legislation of the Russian Federation. In accordance with the international concept of state internal financial control, the division of internal control and internal auditing functions is carried out. In Russia, such a distinction at the legislative level was made in July 2013 by amending the Budget Code of the Russian Federation and delegating the appropriate budgetary authority to the administrators of the federal budget. The government of the Russian Federation has approved a program to improve the efficiency of public finance management for the period until 2018, which indicates the need to improve the quality of financial management in executive bodies and state (municipal) institutions. The practical implementation of this task is associated primarily with improving the quality of internal financial control and auditing.

scholarly journals Financial resource management in the Nigerian public sector: policy measures to address loopholes

2020 ◽  
Vol 18 (2) ◽  
pp. 329-339
Author(s):  
Adesola Victoria Adebayo ◽  
Kehinde Damilola Ilesanmi
Keyword(s):  
Public Sector ◽  
Control Systems ◽  
Cost Effective ◽  
Primary Data ◽  
Financial Control ◽  
The Public ◽  
Performance Accountability ◽  
Policy Measures ◽  
Regular Review

Despite concerted efforts made by successive government administrations in Nigeria to eliminate or better still minimize the menace of fraud, embezzlement, misappropriation of funds, inflation of contract prices, payment of salaries to ghost workers etc., it seems as if the challenge is far from being over. It is believed that the implementation of effective and efficient financial control systems may result in better performance, accountability, and better reporting process in the public sector. This study aims to assess the effectiveness of financial control in the public sector of Nigeria using Akoko South-West Local Government Area (ASWLGA) as a case study. The study employed both descriptive and econometric analytical methods to achieve the stated objectives. Specifically, the hypotheses were tested using regression analysis based on the primary data collected. The study revealed that the level of financial control in ASWLGA is adequate and capable of reducing financial misappropriation and that financial control is also cost-effective. However, there is a need for regular review of the financial control system in order to boost the effectiveness of the public sector.

ANALISIS PERHITUNGAN BIAYA PENGEMBANGAN PERANGKAT LUNAK PEMERINTAH: STUDI KASUS PADA PUSINTEK, KEMENTERIAN KEUANGAN

2018 ◽  
Vol 2 (1) ◽  
pp. 117
Author(s):  
Ramdhany Achmad Noer Pare ◽  
Dyah Purwanti
Keyword(s):  
Public Sector ◽  
Data Use ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Software Cost ◽  
The Public ◽  
Ministry Of Finance ◽  
Traditional Costing ◽  
Abc Method

This study aim to propose a software costing for public sector, by using both of activity-based costing (ABC) method and traditional costing method. We based on a case study in Pusintek, Ministry of Finance and using a field observation, interviews and literature studies to collect data and information such as related to the preparation of software costing simulations. Finally, we proposed a software costing by ABC method and traditional costing method for Pusintek. We find that the software costing by ABC is cheaper than traditional costing, however the ABC costing takes more assumption and more complex calculations. We have several limitation related to lack of data, use more assumptions and find a complicated of data’s segregation. We suggest to use traditional costing to calculate the software cost, because traditional costing is simpler and practicable in the public sector, since the degree of complexity is lower than ABC costing. The ABC has more accurate cost calculation, but it considers more assumption, need more documents, and higher complexity of job’s procedures. In the public sector, it was still a lack of requirement to apply the ABC. 

The processes of accounting changes as emerging from public and fiscal reforms

2017 ◽  
Vol 25 (1) ◽  
pp. 2-33 ◽  
Author(s):  
Nizar Mohammad Alsharari ◽  
Hoda Abougamos
Keyword(s):  
Organizational Change ◽  
Public Sector ◽  
Management Accounting ◽  
Structuration Theory ◽  
Radical Change ◽  
Content Type ◽  
Political Processes ◽  
Fiscal Reforms ◽  
Ministry Of Finance

Purpose The purpose of this paper is to explain the emergence processes of accounting change in the Jordanian Ministry of Finance as well as the Jordanian public sector within its socio-economic contexts, as brought about by public and fiscal reforms. The study explains the ways in which accounting change dynamics can emerge on the basis of interaction between “external” origins and “internal” accounts; which identifies that accounting is both shaped by, and shaping, wider socio-economic and political processes. Design/methodology/approach The paper uses an interpretive case study approach. The study adopts institutional and structuration theory as a theoretical lens and uses triangulation in data collection, including interviews, observations and documents and archival records. Findings The paper concludes that the new budgeting systems together with the Results-Based Management emerged as a result of interaction between “external” origins and “internal” accounts. It also highlights the interaction between these levels from one side, and the accounting and organizational change from the other side. The study confirms that factors other than economic may also play an influential role in the emergence of accounting change. It also concludes that there is a radical change of accounting systems in the case study (Ministry of Finance), which is not only a cosmetic change in accounting but is also represented in the actual working practices. The study also confirms that accounting is not a static phenomenon, but one that changes over time to reflect new systems and practices. Research limitations/implications The paper has important implications for institutional research on accounting change and public sector reforms in responding to recent calls to bridge the gap between the extra- and intra-organizational levels of analysis. Hence, it has essential implications for the way in which successful change can be defined in accounting and organizational change literature. It also identifies that management accounting is both shaped by, and shapes, wider socio-economic and political processes, which has important implications for the methods of studying management accounting change. Originality/value The paper is one of the few case studies in the accounting literature to analyze the practical issues organizations face when changing their method of budgeting as influenced by public sector and fiscal reforms. The study contributes to both accounting literature and institutional theory by providing further understanding and “thick explanation” of the dynamics of accounting change in the public sector.

scholarly journals Penilaian Kinerja Rumah Sakit Umum Daerah Setelah Pelaksanaan Pola Pengelolaan Keuangan BLUD Pada Rumah Sakit Umum Daerah Liun Kendage Tahuna

2019 ◽  
Vol 10 (2) ◽  
pp. 184
Author(s):  
Vera Watty Korneles ◽  
Grace B Nangoi ◽  
Lintje Kalangi
Keyword(s):  
Performance Appraisal ◽  
Financial Management ◽  
Resource Constraints ◽  
Hospital Management ◽  
Medical Personnel ◽  
Study Approach ◽  
Financial Management Pattern ◽  
Management Staff ◽  
Depth Interviews

Abstract. The study aims to analyze the performance of the Liun Kendage Tahuna Regional Hospital after the implementation of the BLUD financial management pattern, analyze any obstacles that hamper hospital management after implementation of PPK-BLUD, and analyze efforts to resolve constraints in hospital management after the implementation of PPK-BLUD. This research was conducted at the Liun Kendage Tahuna Hospital. This is a qualitative research with a case study approach. Data were obtained by in-depth interviews, documentation studies and observations. The results showed that the financial management of RSUD Liun Kendage Tahuna was in accordance with Permendagri Number 79 Year 2018. Upon implementing PPK-BLUD, management of RSUD Liun Kendage Tahuna has included: 1). Financial aspects, 2). Service Aspects, 3). Regulation. The obstacles which have hampered the management of Liun Kendage Tahuna Hospital (after the implementation of PPK-BLUD for performance evaluation) are: 1). human resource constraints, 2). infrastructure constraints, and 3). government policy constraints. Efforts have been implied to resolve the existing constraints in the management of Liun Kendage Tahuna Hospital. Those efforts are that 1) Management staff at the hospital need to follow the training and technical guidance on BLUD management, 2)The hospital needs to add management staff in the financial department who have an Accounting background, and 3) Increase the number of medical personnel, both medical doctors and nurses. Furthermore, other effort is to propose an increase in the existing budget at the hospital. In order to support financial management, the hospital should propose using the SIA BLUD application system. The hospital needs to communicate with the local government regarding the mechanism of PPK-BLUD management to achieve a common perception of BLUD management between two parties.Keywords: Performance Appraisal, RSUD, PPK-BLUDAbstrak. Penelitian ini bertujuan menganalisis kinerja RSUD Liun Kendage Tahuna setelah pelaksanaan pola pengelolaan keuangan BLUD, menganalisis kendala-kendala apa saja yang menghambat pengelolaan rumah sakit setelah pelaksanaan PPK-BLUD, serta menganalisis upaya untuk menyelesaikan kendala–kendala dalam pengelolaan rumah sakit setelah pelaksanaan PPK-BLUD. Penelitian ini dilakukan pada RSUD Liun Kendage Tahuna.  Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan pendekatan studi kasus. Data diperoleh peneliti melalui wawancara mendalam, studi dokumentasi dan observasi. Hasil penelitian menunjukkan bahwa pengelolaan keuangan RSUD Liun Kendage Tahuna sesuai dengan Permendagri Nomor 79 Tahun 2018. Pengelolaan RSUD Liun Kendage Tahuna, setelah pelaksanaan PPK-BLUD penilaian kinerjanya meliputi: 1). Aspek keuangan, 2). Aspek pelayanan 3). Peraturan. Kendala-kendala yang menghambat pengelolaan RSUD Liun Kendage Tahuna setelah pelaksanaan PPK-BLUD adalah kendala sumber daya manusia, kendala sarana prasarana, dan kendala kebijakan pemerintah. Upaya-upaya yang dilakukan untuk menyelesaian kendala-kendala yang ada dalam pengelolaan RSUD Liun Kendage Tahuna ialah staf pengelola yang ada pada rumah sakit perlu mengikuti Diklat dan Bimtek tentang pengelolaan BLUD. Pihak rumah sakit perlu menambah staf pengelola pada bagian keuangan yang mempunyai latar belakang pendidikan akuntansi, serta menambah jumlah tenaga medis baik dokter ahli maupun perawat. Selanjutnya mengusulkan penambahan anggaran yang ada pada rumah sakit dan untuk mendukung pengelolaan keuangan, pihak rumah sakit harus mengusulkan menggunaan sistem aplikasi SIA BLUD. Pihak rumah sakit mengupayakan komunikasi dengan pemerintah daerah terkait mekanisme pengelolaan PPK-BLUD sehingga akan ada persamaan persepsi pengelolaan BLUD yang tercipta antara kedua pihak.Kata Kunci: Penilaian Kinerja, RSUD, PPK-BLUD

Sign in / Sign up

Export Citation Format

Share Document